2014 (1) TMI 450 - AT - Service Tax

Denial of benefit of Rule 6(3) of the Service Tax Rules, 1994 - Service recipient or provider - Held that - Rule 6(3) applies to an assessee and the term assessee has been defined under Section 65(7) of the Finance Act, 1994 to mean a person liable to pay service tax . In view of the fact that the appellants as recipients of Goods Transport Service are liable to pay Service Tax, they come under the category of assessee and, therefore, Rule 6(3) of the Service Tax Rules, 1994 squarely applies to them in the facts of the present case - Decided in favor of assessee.

Summary

The Appellate Tribunal CESTAT CHENNAI ruled in favor of the appellant, stating that Rule 6(3) of the Service Tax Rules, 1994 applies to service recipients liable to pay Service Tax. The lower authority's denial was overturned, and the appeal was allowed.